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    <title>2014 (4) TMI 322 - SC Order</title>
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    <description>The Supreme Court held that the High Court was not justified in directing the Commissioner to pass a fresh reasoned order under Section 12AA(3) of the Income-tax Act, 1961, and in making adverse observations against the trust. On the peculiar facts, the challenge was confined to that direction, and the Court deleted both the impugned direction and the remarks against the assessee.</description>
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